Sunday, October 15, 2017

Perkembangan Harga Gold / US Dollar FX Spot Rate 2014 - 13 Oktober 2017

Perkembangan Harga Gold / US Dollar FX Spot Rate periode 2014 - 13 Oktober 2017 secara tahunan masing-masing sebesar -1,8%; -10,4%; dan 8,5%. Perkembangan tahun berjalan sampai dengan 13 Oktober 2017 sebesar 13,3%....more

Saturday, October 14, 2017

Perkembangan Harga Saham PT ANEKA TAMBANG (PERSERO) TBK Periode 2014 - 13 Oktober 2017

Perkembangan harga saham PT ANEKA TAMBANG (PERSERO) TBK sepanjang 2014, 2015 dan 2016 secara tahunan masing-masing sebesar -2,3%; -64,9% dan 185%. Perkembangan tahun berjalan sampai dengan 13 Oktober 2017 sebesar -27,9%....more

Sunday, October 8, 2017

The Financial Crisis and Corporate Credit Ratings

ABSTRACT

Credit ratings on many financial instruments failed to accurately portray default risk before the global financial crisis. I find no decline in the performance of corporate credit ratings during or after the crisis, indicating that the failures of ratings on financial instruments were due to conditions unique to ...more

Auditing Challenging Fair Value Measurements: Evidence from the Field

ABSTRACT

Concern about effective auditing of fair value measurements (FVMs) has risen in recent decades. Building on prior interview-based and experimental research, we provide an engagement-level analysis of challenging FVMs, using quantitative and qualitative data on audit phases from risk assessment to booking adjustments. Challenging FVMs have ...more

Do CEO Succession and Succession Planning Affect Stakeholders' Perceptions of Financial Reporting Risk? Evidence from Audit Fees

ABSTRACT

In this paper, we examine how CEO succession and succession planning affect perceptions of financial reporting risk among stakeholders who are responsible for and oversee firms' financial reporting (e.g., auditors, management, and audit committees). Management succession introduces uncertainty about ...more

Saturday, October 7, 2017

Perkembangan Harga Saham PT XL AXIATA TBK Periode 2014 - 6 Oktober 2017

Perkembangan harga saham PT XL AXIATA TBK sepanjang 2014, 2015 dan 2016 secara tahunan masing-masing sebesar -6,4%; -25% dan -35,8%. Perkembangan tahun berjalan sampai dengan 6 Oktober 2017 sebesar 59,3%....more

Sunday, October 1, 2017

INFLASI INDONESIA PERIOD 2005 - Agustus.2017

Tingkat inflasi periode Januari - Agustus 2017 sebesar 2,53%....more